ITG FAQ #8 Answer-What is the Gaming Industry Tip Compliance Agreement and how does it relate to Indian tribal gaming and food service?

The Gaming Industry Tip Compliance Agreement (GITCA) is specifically designed for employers in the gaming industry to determine tip rates for various occupations in the establishment by using historical tip data. These rates are subject to review and validation by the IRS. At least 50% of the tipped employees in the establishment must participate by signing a Model Gaming Employee Tip Reporting Agreement.